单选题 At 1 April 2014, Tilly owned a property with a carrying amount of $800,000 which had a remaining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctlyclassified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015. What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March2015?

A、 $775,000
B、 $790,500
C、 $765,000
D、 $750,000

【正确答案】 A

【答案解析】The property would be depreciated by $25,000 (800,000/16 x 6/12) for six months giving a carrying amount of $775,000(800,000 – 25,000) before being classified as held-for-sale. This would also be the value at 31 March 2015 as it is no longer depreciated and is lower than its fair value less cost to sell.